Hot Topics
Note:
To open hyperlinks in new tab, right click on link and select 'Open link in a new tab' or 'Open link in new window'. For best user experience, please use Google Chrome to view.
AASB Pronouncements
AASB 2021-4 ‘Amendments to Australian Accounting Standards – Modified Retrospective Transition Approach for Service Concession Grantors’
The AASB released AASB 2021-4 ‘Amendments to Australian Accounting Standards – Modified Retrospective Transition Approach for Service Concession Grantors’ (AASB 2021-4) to amend the modified retrospective transition method for service concession grantors measuring the Grant of a Right to the Operator (GORTO) liability when implementing AASB 1059 ‘Service Concession Arrangements: Grantors’.
AASB 2021-4 amends paragraph C4(c) of AASB 1059 so that the GORTO liability is initially measured based on the fair value (current replacement cost) of the service concession asset at the date of initial application, adjusted by:
- deducting the carrying amount of any consideration transferred by the grantor to the operator recognised as an asset;
- adjusting the resulting amount to reflect the remaining period of the service concession arrangement relative to the total period of the arrangement; and then
- deducting any outstanding related financial liabilities.
AASB 2021-4 applies to annual periods ending on or after 30 June 2021.
AASB 2021-5 ‘Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction’
The AASB released AASB 2021-5 'Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction' (AASB 2021-25) to amend AASB 112 ‘Income Taxes’ to clarify the accounting for deferred tax on transactions that, at the time of the transaction, give rise to equal taxable and deductible temporary differences. In specified circumstances, entities are exempt from recognising deferred tax when they recognise assets or liabilities for the first time.
The amendments clarify that the exemption does not apply to transactions for which entities recognise both an asset and a liability and that give rise to equal taxable and deductible temporary differences. This may be the case for transactions such as leases and decommissioning, restoration and similar obligations. Entities are required to recognise deferred tax on such transactions.
The Standard also amends AASB 1 ‘First-time Adoption of Australian Accounting Standards’ to require deferred tax related to leases and decommissioning, restoration and similar obligations to be recognised by first-time adopters at the date of transition to Australian Accounting Standards, despite the exemption set out in AASB 112.
AASB 2021-5 applies to annual periods beginning on or after 1 January 2023, with earlier application permitted. If an entity applies AASB 2021-5 for an earlier period, it shall disclose that fact.
NSW Treasury Pronouncements
The NSW Treasury has released the following pronouncements:
TD 21-05 ‘Valuation of Physical Non-Current Assets at Fair Value’ (the Direction) which applies to all entities that are reporting GSF agencies and to the accountable authorities. The Direction:
- specifies the mandatory requirements for valuing physical non-current assets
- ensures a consistent approach to asset valuations across the NSW public sector
- identifies the principles, practices, arrangements and procedures to be applied to enable consolidated government sector reporting to be prepared in accordance with Division 7.4 of the Government Sector Finance Act 2018 (GSF Act).
The Direction is made under sections 3.1 and 7.6(3) of the GSF Act and takes effect on 1 September 2021. Comprehensive guidance on valuing physical non-current assets is provided in TPP 21-09 ‘Valuation of Physical Non-Current Assets at Fair Value’.
TPP 21-08 ‘Accounting Policy: Contributions by owners made to wholly-owned Public Sector Entities’ (TPP 21-08), which applies to all entities that are reporting GSF agencies and to the accountable authorities, with the exception of universities and their controlled entities. TPP 21-08 provides a consistent approach to accounting for ‘contributions by owners’ by:
- designating certain transfers as ‘contributions by owners’
- outlining the accounting / financial reporting, annual reporting and budgeting requirements.
TPP 21-08 applies to financial years beginning on or after 1 July 2021.
TPP 21-07 'Policy and Guidelines Paper: Distinguishing For-profit from Not-for-profit Entities' (TPP 21-07), which applies to all entities that are reporting GSF agencies and to the accountable authorities, with the exception of universities and their controlled entities. TPP 21-07 provides guidance to agencies in deciding whether they are a for-profit or not-for-profit for the purpose of their general purpose financial report, prepared in accordance with Australian Accounting Standards.
TPP 21-07 applies to financial years ending on or after 30 June 2021.
TPP 21-06 'Policy and Guidelines Paper, Accounting Policy: Lessor classification of long-term land leases' (TPP 21-06), which applies to all entities that are reporting GSF agencies and to the accountable authorities, with the exception of universities and their controlled entities. TPP 21-06 clarifies how a lessor should apply AASB 16 ‘Leases’ to classify a long-term lease of land.
TPP 21-06 applies to financial years ending on or after 30 June 2021.
Office of Local Government Pronouncements
Circular 21-26 ‘New risk management and internal audit framework for councils and joint organisations’
The Office of Local Government (OLG) has issued Circular 21-26 'New risk management and internal audit framework for councils and joint organisations' to advise of the changes made to the risk management and internal audit framework for councils and joint organisations (JOs).
Under section 428A of the Local Government Act 1993 (the Act), all councils (including county councils) and JOs are required to have an Audit Risk and Improvement Committee (ARIC). Councils and JOs are permitted under section 428B of the Act to enter into arrangements with other councils or JOs to share ARICs. The transition provisions of the Act require all councils (including county councils) and JOs to appoint an ARIC or enter into an arrangement with another council or JO to share an ARIC before 4 June 2022.
OLG will be issuing Guidelines for Risk Management and Internal Audit for Local Councils in NSW (the Guidelines) to guide the operations of ARICs and to require councils to have a risk management framework and internal audit function to support and inform their operations. Under the proposed Guidelines, councils and JOs are not required to establish a risk management framework and internal audit function that complies with the Guidelines until 30 June 2024. However, councils and JOs should start taking steps to establish a risk management framework and internal audit function or to transition their existing risk management and internal audit arrangements to comply with the Guidelines. The proposed Guidelines set out membership requirements for ARICs. Councils and JOs are not required to comply with these requirements until June 2027. This will allow councils and JOs five years to transition the membership of their existing ARICs to comply with the new requirements.
OLG are encouraging feedback and comments on the proposed Guidelines to be made before COB 26 November 2021.
Circular 21-23 ‘End of Year Financial Reporting 2020-21’
OLG has issued Circular 21-23 ‘End of Year Financial Reporting 2020-21’ (the Circular) to update the year-end financial reporting information for councils and JOs and provide information to assist them when completing their 2020-21 financial statements and Financial Data Return (FDR). It supersedes the previous circular 20-36.
The annexures to the Circular:
- advises that all councils and JOs must submit their financial statements and FDR by 31 October 2021
- encourages councils and JOs to communicate early with Audit Service Providers / Audit Office representatives on any matters that may arise
- encourages councils to prepare proforma financial statements and identify opportunities to declutter financial statements by removing unnecessary notes and streamlining disclosures
- advises that councils should prepare accounting policy position papers, which include detailed assessments, support for judgements and assumptions and accounting considerations, for all material accounting areas, with a particular focus on areas significantly impacted by COVID-19. Significant financial reporting implications arising due to COVID-19 should be discussed and documented at ARICs of councils as well as during council meetings
- advises councils to assess if the impact of new accounting standards is material and prepare workpapers to support this assessment. Where possible, councils should quantify the impact of new accounting standards that have been issued but are not yet effective
- advises that councils should commence and complete revaluations early, perform annual fair value assessments and take into account restrictions on asset use, especially for community land and land under roads when assessing the valuation
- prescribes indicative rates for discounting employee provisions and the most current index rates for water and sewer assets
- provides guidance on infrastructure ratios, restricted funds and the formation of / participation in council entities
- advises councils that the implementation date of the ARIC is now March 2022
- encourages councils to obtain information on crown reserves they manage from the Department of Planning, Industry and Environment - Crown Land portal and reconcile this against the council’s fixed asset register as at 30 June 2021
- advises that Domestic Waste Management will not be audited for the 2020-21 financial year.
Further details can be found in the annexures to the Circular.
Circular 21-20 ‘Postponement of the local government elections to 4 December 2021’
OLG has issued Circular 21-20 ‘Postponement of the local government elections to 4 December 2021 advising that:
- the Minister of Local Government published an order under section 318C of the Local Government Act 1993 to postpone all council elections to 4 December 2021. The decision to postpone is in response to the escalating risk of the Delta variant of the COVID-19 virus in Greater Sydney and was made in consultation with the NSW Electoral Commissioner and NSW Health
- current councillors and elected mayors will continue to hold their civic offices until council elections on 4 December 2021
- councils will not be required to hold by-elections to fill vacancies or to apply to the Minister for Local Government to dispense with the requirements to hold a by-election before the ordinary council elections on 4 December 2021
- the making of the order will not affect the requirements to hold mayoral elections. Mayoral elections must be held for mayors elected in September 2019 when their two-year terms expire in September 2021
- mayors elected in September 2020 will continue to hold office until council elections on 4 December 2021
- chairpersons of county councils now hold office for two years
- chairpersons of county councils elected in September 2020 will continue to hold office until council elections are held on 4 December 2021
- the composition of JO boards may need to change in September 2021 if mayors of member councils elected by councillors are not re-elected.
Audit Office of New South Wales
Margaret Crawford, Auditor-General for New South Wales – presentations, attendances and interviews
Organisation | Event | Involvement | Date |
Parliament of NSW - Public Accountability Committee | Auditor-General's Annual Work Program Briefing | Presentation | 22 September 2021 |
Australian Evaluation Society | FestEval | Presentation | 13 September 2021 |
NSW Treasury | ARC Leadership Forum | Presentation | 8 September 2021 |
Public Accounts Committee | Briefing on Auditor-General's Reports | Briefing | 12 August 2021 |
Jeff Whalan Learning Group | Maple Executive Learning Group meeting | Attendance | 5–6 August 2021 |
Institute of Public Administration Australia (IPAA) | Doing things differently – Economic Recovery Priorities | Attendance | 30 July 2021 |
Sydney Water | ARC Meeting | Presentation | 16 July 2021 |
IPAA | Daily Briefing with The Hon. Victor Dominello and Secretary Customer Service, Emma Hogan | Attendance | 14 July 2021 |
Australasian Council of Auditors General | FRAC Meeting | Attendance | 6 July 2021 |
NSW Treasury | ARC Leadership Forum | Presentation | 1 July 2021 |
Australasian Council of Auditors General | ACAG Business Meeting | Attendance | 1-2 July 2021 |
Auditor-General’s reports to Parliament
Report | Type of report | Report date |
Access to health services in custody | Performance audit | 23 September 2021 |
Managing climate risks to assets and services | Performance audit | 7 September 2021 |
Fast-tracked Assessment Program | Performance audit | 27 July 2021 |
Managing cyber risks | Performance audit | 13 July 2021 |
Accounting Update
Australian update – Australian Accounting Standards Board (AASB)
Topics discussed included:
AASB Meeting Highlights – 8–9 September 2021
- intangibles
- income of not-for-profit entities (AASB 1058 and AASB 15 NFP guidance) – narrow-scope amendments
- first-time adoption of AASB 1 by a subsidiary
- insurance activities in the public sector
- not-for-profit private sector financial reporting framework
- IPSASB EDs on public sector measurement
- post-implementation reviews
- disclosure initiative
AASB Meeting Highlights – 4 August 2021
- business combinations under common control
- not-for-profit financial reporting framework
- IPSASB EDs on public sector measurement
Latest news, accounting standards and work-in-progress documents from the AASB included:
Name | Type of document/event | Publication date/event date |
---|---|---|
AASB Roundtable: ED 311 ‘Management Commentary’ | Roundtable | 7 October 2021 |
Exposure Draft ED 314 ‘Subsidiaries without Public Accountability: Disclosures’ | Exposure draft | 23 September 2021 |
Exposure Draft ED 313 ‘Initial Application of AASB 17 and AASB 9 – Comparative Information’ | Exposure draft | 5 August 2021 |
Exposure Draft ED 312 ‘Disclosure of Accounting Policies – Proposed Amendments to Tier 2 and Other Australian Accounting Standards’ | Exposure Draft | 4 August 2021 |
Updated AASB Standard-Setting Framework Documents | Framework documents | 4 August 2021 |
AASB virtual outreach event – ITC 45: the IPSASB’s proposed ‘current operational value' measurement basis | Virtual event | 13 July 2021 |
Amendments for Deferred Tax related to Assets and Liabilities arising from a Single Transaction* | Accounting standard | 2 July 2021 |
International Update – International Accounting Standards Board (IASB)
Topics discussed included:
IASB Meeting Highlights – 20–24 September 2021
- goodwill and impairment
- post implementation review of IFRS 9
- primary financial statements
- dynamic risk management
- extractive activities
- financial instruments with characteristics of equity
IASB Meeting Highlights – 20–21 July 2021
- post implementation review of IFRS 9
- maintenance and consistent application
- goodwill and impairment
- post implementation review of IFRS 10-12
- taxonomy
- disclosure initiative – targeted standards-level review of disclosures
- primary financial statements
International Update – International Financial Reporting Standards (IFRS) Foundation
Latest news from the IFRS included:
Name | Publication date |
Investor Perspectives: Disclosures in financial statements to better reflect investor needs | 21 September 2021 |
IASB proposed minor amendment to transition requirements for insurers applying IFRS 17 and IFRS 9 for the first time | 28 July 2021 |
IASB proposes reduced disclosure requirements for subsidiaries | 26 July 2021 |
Webinar on Business Combinations under Common Control – initial questions and comments | 12 July 2021 |
International Update – International Public Sector Accounting Standards Board (IPSASB)
Topics discussed included:
IPSASB Meeting Highlights – 13–17 & 21 September 2021
- conceptual framework – limited scope update – next stage
- revenue and transfer expenses
- leases
- natural resources
- accounting and reporting by retirement benefit plans
IPSASB Meeting Highlights – 22 July 2021
- natural resources
- leases
Recent news from the IPSASB included:
Name | Publication date |
---|---|
IPSASB consults on new projects for its work program | 29 July 2021 |
Auditing Update
Australian Update – Auditing and Assurance Standards Board (AUASB)
Topics discussed included:
AUASB Meeting Highlights – 7 & 10 September 2021
- Less Complex Entities consultation paper
- FRC and audit quality update
- ASA 560 – approval of final standard
- AUASB preamble (ASA 101) – approval of final standard
- narrow-scope projects – revised due process
- ASA 800 – consequential amendments arising from changes to the AASB Reporting Framework relating to special purpose reporting
- GS 010 update
- AUASB technical work program – review of 2020-21 and 2021-22 plan
- IAASB matters
Name | Publication date |
---|---|
GS 010 Responding to Questions at an Annual General Meeting has been updated and reissued | 20 September 2021 |
AUASB releases Consultation Paper for Audits of Less Complex Entities | 14 September 2021 |
AUASB Publication – Data Integrity | 2 September 2021 |
AUASB issues Bulletin on Extended External Reporting (EER) Assurance Guidance in Australia | 23 August 2021 |
New resources and answers to commonly asked questions about implementing the new AUASB Quality Management Standards | 26 July 2021 |
International Update – International Auditing and Assurance Standards Board (IAASB)
Topics discussed included:
IAASB Meeting Highlights – 13–17 September 2021
- ISA 600 (revised)
- conforming amendments
- work plan 2022-2023
- auditor reporting post implementation review
IAASB Meeting Highlights – 20–21 July 2021
- audit evidence
- fraud
- definition of listed entity and public interest entities
Latest publications from the IAASB included:
Name | Publication date |
---|---|
2020 Handbook of international quality control, auditing, review, other assurance, and related services pronouncements | 14 September 2021 |
Ethics Update
Australian Update – Accounting Professional and Ethical Standards Board (APESB)
Topics discussed included:
APESB Meeting Highlights – 6 September 2021
- proposed revisions to APES 110 for Objectivity of Engagement Quality Reviewers
- proposed revisions to APES 330 ‘Insolvency Services’
- international and other activities
- project update on APES 230 ‘Financial Planning Services’
- proposed revisions to APES 320 ‘Quality Management for Firms’
- project update on APES 215 ‘Forensic Accounting Services’
- update on the technology project
- project update: benchmarking on non-assurance services
Latest news and media releases from the APESB included:
Name | Publication date |
---|---|
APESB proposes reissue of APES 320 as Quality Management for Firms that provide Non-Assurance Services | 15 September 2021 |
APESB proposes revisions to Insolvency Services to address small business restructuring reforms | 10 September 2021 |
International Update – International Ethics Standards Board for Accountants (IESBA)
Topics discussed included:
IESBA Meeting Highlights – 13–17 & 27 September 2021
- definitions of listed entity and public interest entities
- non audit service and fees rollout
- benchmarking
- the state of play in sustainable assurance
- emerging issues and outreach committee update
- technology non-authoritative guidance material and fact finding
- technology project
- eCode 2.0
- tax planning and related services
- long association post-implementation review phase 1
- engagement team – group audits
Latest news and publications from the IESBA included:
Name | Publication date |
---|---|
IESBA Proposes Conforming Amendments to the Code Following Issuance of IAASB’s Suite of Quality Management Standards | 5 August 2021 |
NSW Treasury
NSW Treasury documents and resources
Treasury’s recent releases and other guidance included:
Name | Publication date |
Changes to annual reporting requirements – September 2021 | 15 September 2021 |
Annual Report Compliance Checklist – September 2021 | 15 September 2021 |
Annual Reporting FAQs – September 2021 | 15 September 2021 |
TD21-05 ‘Valuation of Physical Non-Current Assets at Fair Value’* | 1 September 2021 |
TPP21-09 ‘Valuation of Physical Non-Current Assets at Fair Value’* | 13 July 2021 |
TPP21-08 ‘Contributions by owners made to wholly-owned Public Sector Entities’* | 12 July 2021 |
TPP21-07 ‘Distinguishing For-profit from Not-for-profit Entities’* | 1 July 2021 |
TPP21-06 ‘Lessor classification of long-term land leases’* | 1 July 2021 |
Department of Premier and Cabinet (DPC)
Ministerial Memoranda and Department Circulars
DPC released the following memos and circulars:
Name | Type of document | Publication date |
---|---|---|
C2021-17 ‘Crown Employees Wages Staff (Rates of Pay) Award 2021’ | Circular | 2 September 2021 |
C2021-16 ‘Guidance for Government Sector Agencies regarding COVID-19 Vaccinations for their Employees’ | Circular | 30 August 2021 |
M2021-13 ‘NSW Public Sector Wages Policy – August 2021’ | Memorandum | 19 August 2021 |
C2021-15 ‘Crown Employees (Public Sector – Salaries 2021) Award’ | Circular | 26 July 2021 |
C2021-14 ‘Employment Arrangements during COVID-19’ | Circular | 16 July 2021 |
M2021-12 ‘Paid Parental Leave’ | Memorandum | 1 July 2021 |
M2021-11 ‘Paid Leave in the Event of a Miscarriage or Pre-Term Birth’ | Memorandum | 30 June 2021 |
Public Service Commission (PSC)
Circulars and Memoranda
PSC released the following circular:
Name | Type of document | Publication date |
---|---|---|
PSCC-2021-02 ‘Executive Remuneration – Determinations of the Statutory and Other Offices Remuneration Tribunal’ | Circular | 20 August 2021 |
Department of Customer Service (DCS)
Whole of Government Circulars
DCS released the following circular:
Name | Type of document | Publication date |
---|---|---|
DCS-2021-03 ‘Licence.NSW’ | Circular | 4 August 2021 |
NSW Procurement Board
Directions and Procurement Alerts
NSW Procurement Board’s recent directions included:
Name | Type of document | Publication date |
PBD 2021-03 ‘Engagement of professional services suppliers’ | Board Directions | 8 September 2021 |
PBD 2021-02 ‘Mandated use of ICT Purchasing Framework’ | Board Directions | 1 July 2021 |
Office of Local Government (OLG)
Recent publications released included:
Name | Publication date |
21-29 ‘Release of the Guideline on the Use and Management of Credit Cards’ | 13 September 2021 |
21-28 ‘Updated Integrated Planning and Reporting Guidelines and Handbook’ | 7 September 2021 |
21-27 ‘Review of the tendering provisions of the Local Government (General) Regulation 2005’ | 2 September 2021 |
21-26 ‘New risk management and internal audit framework for councils and joint organisations’* | 24 August 2021 |
21-25 ‘Job Retention Allowance 2021-22’ | 20 August 2021 |
21-24 ‘September 2021 mayoral elections’ | 13 August 2021 |
21-23 ‘End of Year Financial Reporting 2020-21’* | 10 August 2021 |
21-22 ‘Updated guidance on the appointment and dismissal of senior staff’ | 10 August 2021 |
21-21 ‘Accounting and Financial Reporting Fundamentals – Information session’ | 6 August 2021 |
21-20 ‘Postponement of the local government elections to 4 December 2021’ | 25 July 2021 |
21-19 ‘Joint Organisation Calendar of Compliance and Reporting Requirements 2021-22’ | 19 July 2021 |
21-18 ‘Calendar of Compliance and Reporting Requirements 2021-22’ | 19 July 2021 |
21-17 ‘Council decision-making prior to the September 2021 local government elections’ | 8 July 2021 |
Australian Securities and Investments Commission (ASIC)
Recent media releases included:
Name | Publication date |
21-236MR ASIC extends time for companies to hold annual general meetings | 8 September 2021 |
21-235MR ASIC publishes guidance on breach reporting | 7 September 2021 |
21-225MR ASIC publishes Corporate Plan 2021-25 | 26 August 2021 |
Australian Charities and Not-for-profits Commission (ACNC)
Recent news and media included:
Name | Publication date |
Check entitlement to registration | 25 August 2021 |
Changes to disclosure of political expenditure for registered charities | 7 July 2021 |
Red tape cuts for charities | 6 July 2021 |
Charities urged, review your governing document | 5 July 2021 |
Reform cut red tape for charities fundraising in NSW | 2 July 2021 |
Publications by Australian and New Zealand Audit Offices
Australian National Audit Office
Australian National Audit Office (ANAO) | Type of report | Publication date |
---|---|---|
Improving Immunisation Coverage | Performance audit | 22 September 2021 |
Defence’s Contract Administration – Defence Industry Security Program | Performance audit | 13 September 2021 |
Department of Health’s Management of Financial Assistance under the Medical Research Future Fund | Performance audit | 9 September 2021 |
Workforce Planning in the Australian Security Intelligence Organisation | Performance audit | 8 September 2021 |
Audit Quality Report 2020-21 | Corporate | 3 September 2021 |
ANAO Annual Report 2020-21 | Annual report | 26 August 2021 |
Defence’s Administration of Enabling Services – Enterprise Resource Planning Program: Tranche 1 | Performance audit | 16 August 2021 |
Annual Audit Work Program 2021-22 | Corporate | 6 July 2021 |
ANAO Corporate Plan 2021-22 | Corporate | 6 July 2021 |
Quality Assurance Framework and Plan 2021-22 | Corporate | 6 July 2021 |
Implementation of Recommendations | Audit Insights | 30 June 2021 |
Northern Territory Auditor-General's Office
Northern Territory Auditor-General's Office (NT AGO) | Type of report | Publication date |
---|---|---|
Report to the Legislative Assembly | Financial audit and other audits/reviews | 17 August 2021 |
Queensland Audit Office
Queensland Audit Office (QAO) | Type of report | Publication date |
---|---|---|
Measuring emergency department patient wait time | Performance audit | 14 September 2021 |
Enabling digital learning | Performance audit | 20 July 2021 |
South Australian Auditor-General’s Department
South Australian Auditor-General’s Department (SA AGD) | Type of report | Publication date |
---|---|---|
Report 11 of 2021 – Examination of management of the Community Wastewater Management Systems Program | Performance audit | 24 August 2021 |
Tasmanian Audit Office
Tasmanian Audit Office (TAS AO) | Type of report | Publication date |
---|---|---|
Report of the Auditor-General No.1 of 2021-22: COVID-19 Support Measures – Community Support | Performance audit | 31 August 2021 |
Victorian Auditor-General’s Office
Victorian Auditor-General’s Office (VAGO) | Type of report | Publication date |
---|---|---|
Major Projects Performance | Performance audit | 22 September 2021 |
Managing Conflicts of Interest in Procurement | Performance audit | 8 September 2021 |
Clinical Governance: Department of Health | Performance audit | 1 September 2021 |
Major Infrastructure Program Delivery Capability | Performance audit | 19 August 2021 |
Integrated Transport Planning | Performance audit | 4 August 2021 |
Western Australia Office of the Auditor-General
Western Australia Office of the Auditor-General (WA OAG) | Type of report | Publication date |
---|---|---|
Annual Report 2020-2021 | Annual Report | 16 September 2021 |
Public Building Maintenance | Performance audit | 24 August 2021 |
Staff Exit Controls | Performance audit | 5 August 2021 |
SafeWA – Application Audit | Application audit | 2 August 2021 |
Opinion on Ministerial Notification – FPC Arbitration Outcome | Ministerial notification | 29 July 2021 |
New Zealand Office of the Auditor-General
New Zealand Office of the Auditor-General (NZ OAG) | Publication date |
---|---|
The Government’s preparedness to implement the sustainable development goals | August 2021 |
Setting and administering fees and levies for cost recovery: Good practice guide | August 2021 |
Getting it right: Managing conflicts of interest involving council employees | August 2021 |
Experiences of the family violence system in Aotearoa: An overview of research 2010 to early 2020 | July 2021 |
District health boards: Main finding from the 2019/20 audits | July 2021 |
Results of our 2019/20 audits of port companies | July 2021 |
Other Useful Resources
The Treasury (Australian Government)
Recent publications included:
Name | Publication date |
---|---|
Charter of Budget Honesty – Policy Costing Guidelines | 20 September 2021 |
Corporate Plan 2021-22 | 31 August 2021 |
Economic Impact Analysis: National Plan to Transition to Australia’s National COVID-19 Response | 3 August 2021 |